Commentary for Nedarim 55:9
בית שמאי אומרים בכל וכו' בית שמאי אומרים במה שהוא מדירו ובית הלל אומרים אף בשאינו מדירו כיצד אמר לו קונם אשתי נהנית לי ואמר קונם אשתי ובני נהנין לי בית שמאי אומרים אשתו מותרת ובניו אסורין ובית הלל אומרים אלו ואלו מותרין:
— He adds, to-day. But if so, the publican will not accept it! — He mentally stipulates 'to-day,' but makes no explicit reservation; and though we [normally] rule that an unexpressed stipulation is invalid,<span class="x" onmousemove="('comment',' Lit., 'words that are in the heart are no words'. ');"><sup>7</sup></span>
Ran on Nedarim
1. For a tax collector that is collecting without limit. This is not law but thievery, and a tax collector's theft is not a law.
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Ran on Nedarim
2. The tax collector standing over him. "...The Tosafot wrote that the concept of 'dina de-malchuta dina' applies exclusively to non-Jewish Kings; since the land is his and he can say that if one doesn't obey his command, he will expel them from the land; however, Jewish kings may not because all Jews are partners in the Land of Israel" [translation from http://adderabbi.blogspot.com/2005/02/ran-on-nedarim-28a-and-israeli.html]
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